“What’s the bottom line?” “How will it affect the bottom line?” Cette expression courante – résultat net – est utilisée dans le monde des affaires pour désigner les bénéfices ou le revenu net d’une entreprise.
Elle provient de l’emplacement de cette information cruciale dans les documents que l’entreprise tient à jour pour toutes ses activités financières pendant une période donnée – le compte de résultat. Dans cette leçon, nous allons apprendre le vocabulaire de la comptabilité en anglais, le vocabulaire commercial comptable et les activités liées à la comptabilité.
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Comptes et vocabulaire de la comptabilité en anglais
| Termes | Traduction | Signification |
| accounts | comptes | records that track the financial activities of a specific asset, liability, equity, revenue or expense; these are all the financial records of a company |
| accountant | comptable | someone who keeps or examines the financial records of a company |
| accountancy firm | société d’expertise comptable | company that specializes in accounting services for clients; they also handle payroll or auditing services for companies |
| audit | audit | to make an official examination of accounts of a business and produce a report |
| auditor | auditeur | someone whose job it is to carry an official examination of accounts of a business and produce a report |
| creative accounting | comptabilité créative | the method of recording the financial information about a company which are legal, but do not show the real situation clearly making the company look more successful than they really are |
| window dressing | comptabilité créative | another term for creative accounting |
| bookkeeper | comptable ; teneur de livres | a person whose job is to keep an exact record of the money that has been spent or received by a business or organization |
| accounting standards | normes comptables | a rule describing how the financial information of a company or organization be recorded |
| true and fair view | image fidèle et sincère | a term used by auditors to say that the accounts are accurate and complete |
Les résultats et le vocabulaire de la comptabilité en anglais
| Termes | Traduction | Signification |
| annual report | rapport annuel | a report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future |
| loss | perte | the business spends more money than it earns |
| profit | bénéfice | money earned by a business after paying the costs of producing and selling goods and services |
| pre-tax profit | bénéfice avant impôts | a company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes |
| pre-tax loss | perte avant impôts | the total loss made by a company before tax has been taken away |
| exceptional profit exceptional loss |
bénéfice exceptionnel perte exceptionnelle |
a profit / loss in a company’s accounts that relates to an unusual event that does not happen regularly |
| gross profit | bénéfice brut | a company’s profit from selling goods and services before costs not directly related to them are subtracted |
| net profit | bénéfice net | the money made by a company for a particular period after all costs, taxes have been paid |
| the bottom line | résultat net | the final line in the accounts of a company showing the total profit or loss that has been made |
| in the red | être dans le rouge | the company stops owing money to someone |
| income statement (AmE) profit and loss account (BrE) |
compte de résultat | a document showing the company’s profit or loss for a particular period of time |
Exercices sur le vocabulaire de la comptabilité en anglais
The British call it an income statement. (profit and loss account)
a. profit and loss account b. accounts c. the bottom line
A business term which means the company stops owing money to someone. (in the red)
a. the bottom line b. in the red c. income statement
The final line in the accounts of the company showing the total profit or loss that has been made. (the bottom line)
a. the bottom line b. in the red c. income statement
The money made by a company for a particular period after all costs, taxes have been paid. (net profit)
a. gross profit b. net profit c. net loss
A company’s profit from selling goods and services before costs not directly related to them are subtracted. (gross profit)
a. gross profit b. net profit c. net loss
A company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes. (pre-tax profit)
a. pre-tax profit b. net profit c. net loss
The total loss made by a company before tax has been taken away. (pre-tax loss)
a. pre-tax loss b. net loss c. loss
A report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future. (annual report)
a. annual report b. income statement c. profit and loss report
Relie la colonne A avec la colonne B.
| A | B |
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Exercices de communication
- Quelle est l’importance du compte de résultat pour une entreprise ?
- Quel impact cela a-t-il si l’entreprise subit une perte ?
- Connais-tu quelqu’un qui travaille comme comptable ? Quel est l’aspect le plus difficile du métier ?
- Un comptable peut-il aussi être un auditeur ? Pourquoi ? / Pourquoi pas ?
- Les comptables et les auditeurs sont-ils bien rémunérés dans ton pays ?
